#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
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Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence
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Section 40(a)(ia) of Income Tax Not Applicable in Case of Short Deduction of TDS
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Addition of advances received as deemed dividend unsustainable as it is purely business transaction
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Addition in case of bogus purchases restricted to the extent of gross profit involved in business
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No Section 40(a)(ia) disallowance if recipient includes income from receipts of assessee in their ITR
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Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
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Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
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Deduction u/s 36(1)(va) denied on failure to deposit employee’s contribution before relevant due date
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Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
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Disallowance u/s 40(a)(ia) on account of non-deduction of TDS restricted to 30%
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Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
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TPO adjustment towards technical know-how fees after accepting entity level margins is unsustainable
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